2003 (11) TMI 436

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..... .S. Bajaj, Member (J)]. This appeal has been filed by the Revenue against the impugned order vide which the Commissioner had not ordered the payment of interest by the respondents on short paid/non-paid duty amount. The counsel for the respondents, has at the outset, stated that the Tribunal had confirmed the duty demand against the respondents vide Final Order No. 180/2003-B, dated 12-3-200 .....

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..... erefore, the respondents are liable to pay interest from 11-5-2001 on the short-paid duty due at that time, till the full duty payment is made. However, for the prior period the interest cannot be claimed for want of any allegation regarding the suppression of facts and fraud on the part of the respondents, as has been observed by the Commissioner. 2. The duty liability as observed has not been .....

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